How JLARC does its studies
The Joint Legislative Audit and Review Committee (JLARC) issues performance audits, tax preference reviews, and sunset reviews. Our studies ensure programs and funding are effective and aligned with legislative intent.
Typical studies take 12 to 18 months from initial research to final report. Our process:
- Gives us time to gather and analyze the right information.
- Ensures quality and objectivity.
- Produces reports that legislators and the public can trust.
Steps in the performance audit process
1. Legislative direction (study mandate)
The Legislature passes a bill that directs us to evaluate an agency or program. We call this the study mandate. The bill can be a policy bill or a proviso in the budget bill.
Why it matters
Getting assignments through bills ensures that JLARC studies address the Legislature’s priorities.
2. Committee action
Our work plan lists the study mandates. Legislators on JLARC set priorities in the work plan. The committee also may assign audits (RCW 44.28.083).
JLARC staff post the approved biennial work plan on its website.
Committee updates biennial workplan as needed
The committee approves the work plan in each odd-numbered year. As needed, it approves updates to reflect new studies, different deadlines, staff resources, or other considerations.
Why it matters
Committee approval and online publication ensure transparency.
3. Initial staff research and racial equity considerations
Nonpartisan JLARC staff conduct the audits and reviews. During our initial research, we:
- Review the study mandate.
- Talk to the agency or agencies involved.
- Talk with legislators, legislative staff, and subject matter experts.
- Compile and review readily available data and information about the topic.
Racial equity considerations
By law, JLARC audits must have either a racial equity analysis or a note that it is not necessary or appropriate (RCW 44.28.076).
We decide if the study will include a racial equity analysis based on our initial research and the study mandate.
If there are racial equity considerations, we do the analysis during field work. For example, an analysis might evaluate program access, eligibility, policies, resource distribution, or outcomes.
Why it matters
Initial research and racial equity considerations help us understand the agency or program we will audit and its potential impacts. We use that information to plan our research.
4. Study questions
We write study questions that we’ll answer with the audit. The questions reflect what we have learned, the racial equity considerations within the study scope, and the study mandate.
We publish the questions online. Typically, we also present the questions to JLARC at a public meeting.
Why it matters
Well-defined questions are key to ensuring that we answer questions that are most important to the Legislature. They let the public and audited agency know what to expect from our study.
5. Research and analysis (field work)
This is the longest and most important part of any audit. We take the time to learn the facts. We ensure there’s enough information to answer the study questions accurately and fairly.
Research
We choose how we’ll do the research based on the study questions, available data, and other factors. We might:
- Visit agency offices and work sites.
- Interview staff and watch their work.
- Review laws, best practices, and similar studies or research.
- Collect administrative, financial, and performance data from agency records.
- Find comparative data from other states or federal agencies.
- Survey employees, agency customers, or other stakeholders.
- Work with consultants and experts.
Analysis
We analyze the information and data to answer the study questions. For example, we might use interviews, observations, and documents to evaluate how an agency does its work. Or we might develop models to assess how a tax preference affects the economy or how scholarships affect student outcomes.
Quality control
Managers and other staff review the study team’s work to ensure it is correct and meets quality standards. We have won several awards for research methods.
Why it matters
Thorough research and analysis tells legislators and the public if a program is working as intended. It helps find gaps in performance and ways to improve government.
6. Preliminary report and public meeting
We write a report that summarizes what we found and explains the evidence. The audited agency reviews the report and checks the facts before we publish.
Audit findings
We base findings and conclusions on evidence. First, we look at what the agency or program is doing. Then we compare it to requirements in law, best practice, or other agreed-upon standards. If information is not supported by data or other evidence, we cannot use it as a basis for findings.
Audit recommendations
We recommend changes if there’s a difference between what is happening and what should be happening. By law, sunset reviews and tax preference performance reviews must include recommendations.
Committee presentation
We present the preliminary report to JLARC at a public meeting. This is the first opportunity for JLARC and the public to hear about staff findings. Members ask questions of staff and the audited agencies. The public can attend in person or watch on TVW.
Reports available to public
We publish the preliminary report on our website. We also publish videos, one-page overviews, and our presentations.
Why it matters
Reports present the facts and recommendations in clear, simple language. The committee’s oversight assures the Legislature and the public that the work is free from bias.
7. Final report and public meeting
The audited agency writes a response to the report and recommendations. The agency must agree, disagree, or partially agree with the recommendation.
Proposed final report
We add the response to the report and present it to the committee at a public meeting. This is called the proposed final report.
Final report
JLARC votes whether to distribute the report. Following the vote, it is considered a final report. This multi-step process is in JLARC’s authorizing legislation.
Why it matters
An agency’s agreement is a public commitment to improving government. The committee’s vote confirms that the report meets professional standards.
8. Recommendation follow-up
JLARC staff ask the audited agency to tell us about how it is implementing the report’s recommendations. We do this follow-up for four years.
We also track whether the Legislature implements recommendations.
Legislators and the public are informed
The updates are posted on our website. We also share highlights of legislative recommendations with members before each session.
Why it matters
Implementation shows that agencies are working to improve government. We have won numerous awards for our impact.